Finding Text
U.S. Department of Treasury, Coronavirus Aid, Relief, and Economic Security Act –
Assistance Listing No. 21.019; Grant period – Year ended June 30, 2021
Condition: The City of Emmonak audited financial statement for the year ended June 30, 2021
was not submitted timely to the Federal Clearing House.
Criteria: Uniform Guidance requires that organizations submit their audited financial
statements to the Federal Clearing House within a nine-month period after the end of the
organization’s fiscal year end.
Cause: Covid restrictions and quarantines prevented the audit from being accomplished
within the proscribed timeframe.
Effect: Subsequent grant monies are being withheld until the audit is completed and
successfully submitted.
Context: The audit of the June 30, 2021 Emmonak City financial statements was initially due
on March 31, 2022. This deadline was extended for an additional six months until September
30, 2021. The financial statements were submitted to Federal Clearing House after
acceptance from the City of Emmonak.
Recommendation: Emmonak City should contract to have the audit of the financial statements
performed within the prescribed deadlines.
Views of Responsible Official and Planned Corrective Actions: City of Emmonak agrees with the
finding and is in the process of engaging with the current auditors for subsequent
delinquent audits.